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本刊讯:国务院于1984年6月28日发布《国营企业奖金税暂行规定》,全文如下:第一条为了推动国营企业落实内部经济责任制,调动企业和职工发展生产、提高经济效益的积极性,贯彻奖金“不封顶”的原则,并从宏观上控制消费基金的过快增长,特制定本暂行规定。第二条凡国营企业使用奖励基金发放的各种奖金(包括用奖励基金开支的各种形式的工资、津贴、补贴和实物奖励,下同),都应按照本暂行规定,缴纳国营企业奖金税(以下简称奖金税)。第三条奖金税以企业为纳税义务人,职工个人不缴纳奖金税。第四条奖金税按超额累进的办法计征。分级税率如下:
The Journal: The State Council promulgated the “Provisional Regulations on Bonus Taxes of State-owned Enterprises” on June 28, 1984 as follows: Article 1 In order to promote the implementation of the internal economic responsibility system by state-owned enterprises, it is necessary to mobilize the enthusiasm of enterprises and staff to develop production and enhance economic benefits , Implement the principle of bonus “not capped ” and control the over-rapid growth of consumer funds from a macro-level. We hereby formulate this Provisional Regulations. Article 2 All kinds of bonuses (including various forms of wages, allowances, subsidies and in-kind rewards for expenses incurred by a rewarded fund, the same as below) issued by state-owned enterprises using rewards funds shall be paid in accordance with this Provisional Regulations (Hereinafter referred to as bonus tax). The third bonus tax to enterprises as taxpayers, individual employees do not pay bonus tax. Article 4 Bonus tax shall be calculated on the basis of excessively progressive method. Rating tax rates are as follows: